Exhibit 31.2

CERTIFICATION

I, Mark J. Stockslager, the Interim Chief Financial Officer of SunLink Health
Systems, Inc. (the Company), certify that:

(1) I have reviewed this quarterly report on Form 10-Q of the Company for the
period ended December 31, 2006 (the Report);

(2) Based on my knowledge, this Report does not contain any untrue statement
of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this Report;

(3) Based on my knowledge, the financial statements and other financial information included in this Report fairly present in all material respects the
financial condition, results of operations and cash flows of the Company as of, and for, the periods presented in this Report;

(4) The
Companys other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the Company and have:

(a) Designed such disclosure controls and procedures or caused such disclosure controls and procedures to be designed under our supervision to ensure that
material information relating to the Company, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this Report is being prepared;

(b) {Intentionally Omitted in reliance on SEC Release No. 33-8238; 34-47986, Section III.E.};

(c) Evaluated the effectiveness of the Companys disclosure controls and procedures and presented in this Report our conclusions about the
effectiveness of the disclosure controls and procedures, as of December 31, 2006 (the Evaluation Date), based on such evaluation; and

(d) Disclosed in this Report any change in the Companys internal control over financial reporting that occurred during the Companys most recent fiscal quarter ended on the Evaluation Date that has
materially affected, or is reasonably likely to materially affect, the Companys internal control over financial reporting; and

(5)
The Companys other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)), to the Companys auditors and the
audit committee of the Companys board of directors (or persons performing the equivalent functions):

(a) All significant deficiencies
and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the Companys ability to record, process, summarize and report financial information; and

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the Companys
internal control over financial reporting.



|                  |  |                                                             
|----------------- |  | ------------------------------------------------------------
|February 14, 2007 |  | /s/ Mark J. Stockslager                                     
|                  |  | Mark J. Stockslager                                         
|                  |  | SunLink Health Systems, Inc. Interim Chief Financial
Officer



36